DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. USHA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

2). Another requirement is that before notice is issued\nafter the expiry of four years from the end of the relevant assessment years, the\nCommissioner should be satisfied on the reasons recorded by the Income-tax\nOfficer that it is a fit case for the issue of such notice. The duty which is cast upon\nthe assessee is to make

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

2). Another requirement is that before notice is issued\nafter the expiry of four years from the end of the relevant assessment years, the\nCommissioner should be satisfied on the reasons recorded by the Income-tax\nOfficer that it is a fit case for the issue of such notice. The duty which is cast upon\nthe assessee is to make

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

2). Another requirement is that before notice is issued\nafter the expiry of four years from the end of the relevant assessment years, the\nCommissioner should be satisfied on the reasons recorded by the Income-tax\nOfficer that it is a fit case for the issue of such notice. The duty which is cast upon\nthe assessee is to make

DCIT, CENTRAL CIRCLE-1, JAIPUR , JAIPUR vs. USHA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

2). Another requirement is that before notice is issued\nafter the expiry of four years from the end of the relevant assessment years, the\nCommissioner should be satisfied on the reasons recorded by the Income-tax\nOfficer that it is a fit case for the issue of such notice. The duty which is cast upon\nthe assessee is to make

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. TRILOK DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

2). Another requirement is that before notice is issued\nafter the expiry of four years from the end of the relevant assessment years, the\nCommissioner should be satisfied on the reasons recorded by the Income-tax\nOfficer that it is a fit case for the issue of such notice. The duty which is cast upon\nthe assessee is to make

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

2). Another requirement is that before notice is issued\nafter the expiry of four years from the end of the relevant assessment years, the\nCommissioner should be satisfied on the reasons recorded by the Income-tax\nOfficer that it is a fit case for the issue of such notice. The duty which is cast upon\nthe assessee is to make

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

2). Another requirement is that before notice is issued\nafter the expiry of four years from the end of the relevant assessment years, the\nCommissioner should be satisfied on the reasons recorded by the Income-tax\nOfficer that it is a fit case for the issue of such notice. The duty which is cast upon\nthe assessee is to make

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. VIPUL BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

2). Another requirement is that before notice is issued\nafter the expiry of four years from the end of the relevant assessment years, the\nCommissioner should be satisfied on the reasons recorded by the Income-tax\nOfficer that it is a fit case for the issue of such notice. The duty which is cast upon\nthe assessee is to make

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SUBHASH CHANDRA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

2). Another requirement is that before notice is issued\nafter the expiry of four years from the end of the relevant assessment years, the\nCommissioner should be satisfied on the reasons recorded by the Income-tax\nOfficer that it is a fit case for the issue of such notice. The duty which is cast upon\nthe assessee is to make

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. ANIMESH AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

2). Another requirement is that before notice is issued\nafter the expiry of four years from the end of the relevant assessment years, the\nCommissioner should be satisfied on the reasons recorded by the Income-tax\nOfficer that it is a fit case for the issue of such notice. The duty which is cast upon\nthe assessee is to make

SHRI KALYAN BUILDMART PVT. LTD,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, JAIPUR, JAIPUR

Bench: The Date Of Hearing.”

41,872/-). The case of assessee company was taken up for scrutiny u/s 143(3) of the Income Tax Act, 1961 ("The Act") on the basis of Computer Assisted Scrutiny Selection (CASS) and statutory notice u/s 143(2) of the Act, dated 10-08-2018 was issued and served upon the assessee company. 3.1 In compliance to the said notices

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

41 ITR\n191, 201 (SC). As further observed in that case:\n\n\"Does the duty, however, extend beyond the full and truthful disclosure of all\nprimary facts? In our opinion, the answer to this question must be in the\nnegative, Once all the primary facts are before the assessing authority, he\nrequires no further assistance by way of disclosure

M/S WHOLESALE CLOTH MERCHANT,KOTA vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), RAJASTHAN, JAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 688/Jp/2019 Assessment Year: ………………………… M/S Wholesale Cloth Merchant Cuke Pr.C.I.T. (Central), Vs. Association, Jaipur (Rajasthan) New Cloth Market, Kota. Pan No.: Aaatw 0127 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Siddarth Ranka & Shri Shravan Kr. Gupta (Advs) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 Passed U/S 12Aa(3) & 12Aa(4) Of The Income Tax Act, 1961 (In Short, The Act). Following Grounds Have Been Taken By The Assessee: “1. That In The Facts & In The Circumstances Of The Case & In Law, The Ld Pr. Cit(Central), Rajasthan, Jaipur Has Grossly Erred In Cancelling The Registration Of The Assessee Appellant Trust Under Section 12A Of The Act By Invoking Section 12Aa(4) Of The Act W.E.F. 01/04/2013. 2. The Appellant Craves Leave To Add, Alter, Modify Or Amend Any Ground On Or Before The Date Of Hearing.”

41 ITA 688/JP/2019_ M/s Wholesale Cloth Merchant Association Vs Pr.CIT The memorandum explaining the relevant provisions of the Finance Bill, 2017 reads as under: "as per the existing provisions of said section, the entities registered under section 12AA are required to file return of income under sub- section (4A) of section 139, if the total income without giving effect

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

41,31,841/-. The ld. DR has relied upon the findings of the AO, where the ld. DR is in opinion of the AO that the assessee which is not allowable for exempt u/s 11 and 12. The ld. Dr relied upon the provisions of Section 2(15) of the Act where that in the last limb of the definition

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

41,31,841/-. The ld. DR has relied upon the findings of the AO, where the ld. DR is in opinion of the AO that the assessee which is not allowable for exempt u/s 11 and 12. The ld. Dr relied upon the provisions of Section 2(15) of the Act where that in the last limb of the definition

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

41,31,841/-. The ld. DR has relied upon the findings of the AO, where the ld. DR is in opinion of the AO that the assessee which is not allowable for exempt u/s 11 and 12. The ld. Dr relied upon the provisions of Section 2(15) of the Act where that in the last limb of the definition

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

41,31,841/-. The ld. DR has relied upon the findings of the AO, where the ld. DR is in opinion of the AO that the assessee which is not allowable for exempt u/s 11 and 12. The ld. Dr relied upon the provisions of Section 2(15) of the Act where that in the last limb of the definition

ACIT(EXEMP), CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE ROAD TRANSPORT CORPORATION, JAIPUR

In the result, the appeals of the Revenue is dismissed

41,31,841/-. The ld. DR has relied upon the findings of the AO, where the ld. DR is in opinion of the AO that the assessee which is not allowable for exempt u/s 11 and 12. The ld. Dr relied upon the provisions of Section 2(15) of the Act where that in the last limb of the definition